springfield township muskingum 07-08 report · 743 e. state st. / athens mall suite b / athens, oh...

SPRINGFIELD TOWNSHIP MUSKINGUM COUNTY

TABLE OF CONTENTS

TITLE PAGE Cover Letter .................................................................................................................................................. 1 Independent Accountants’ Report ................................................................................................................. 3 Combined Statement of Cash Receipts, Cash Disbursements, and Changes in Fund Cash Balances - All Governmental Fund Types - For the Year Ended December 31, 2008 .................................................................................................... 5 Combined Statement of Cash Receipts, Cash Disbursements, and Changes in Fund Cash Balances - All Governmental Fund Types - For the Year Ended December 31, 2007 .................................................................................................... 6 Notes to the Financial Statements ................................................................................................................ 7 Independent Accountants’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards ......................................................................................... 15

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743 E. State St. / Athens Mall Suite B / Athens, OH 45701‐2157 Telephone: (740) 594‐3300 (800) 441‐1389 Fax: (740) 594‐2110

www.auditor.state.oh.us

Springfield Township Muskingum County 2645 Fawn Lane Zanesville, Ohio 43701 To the Board of Trustees: As you are aware, the Auditor of State’s Office (AOS) must modify the Independent Accountants’ Report we provide on your financial statements due to an interpretation from the American Institute of Certified Public Accountants (AICPA). While AOS does not legally require your government to prepare financial statements pursuant to Generally Accepted Accounting Principles (GAAP), the AICPA interpretation requires auditors to formally acknowledge that you did not prepare your financial statements in accordance with GAAP. Our Report includes an adverse opinion relating to GAAP presentation and measurement requirements, but does not imply the amounts the statements present are misstated under the non-GAAP basis you follow. The AOS report also includes an opinion on the financial statements you prepared using the cash basis and financial statement format the AOS permits. Mary Taylor, CPA Auditor of State July 23, 2009

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INDEPENDENT ACCOUNTANTS’ REPORT Springfield Township Muskingum County 2645 Fawn Lane Zanesville, Ohio 43701 To the Board of Trustees: We have audited the accompanying financial statements of Springfield Township, Muskingum County, Ohio, (the Township) as of and for the years ended December 31, 2008 and 2007. These financial statements are the responsibility of the Township’s management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in the Comptroller General of the United States’ Government Auditing Standards. Those standards require that we plan and perform the audit to reasonably assure whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. The Township processes its financial transactions with the Auditor of State’s Uniform Accounting Network (UAN). Government Auditing Standards considers this service to impair the independence of the Auditor of State to audit the Township because the Auditor of State designed, developed, implemented, and as requested, operates UAN. However, Government Auditing Standards permits the Auditor of State to audit and opine on this entity, because Ohio Revised Code § 117.101 requires the Auditor of State to provide UAN services, and Ohio Revised Code §§ 117.11(B) and 115.56 mandate the Auditor of State to audit Ohio governments. We believe our audit provides a reasonable basis for our opinion.

As described more fully in Note 1, the Township has prepared these financial statements using accounting practices the Auditor of State prescribes or permits. These practices differ from accounting principles generally accepted in the United States of America (GAAP). Although we cannot reasonably determine the effects on the financial statements of the variances between these regulatory accounting practices and GAAP, we presume they are material. Instead of the combined funds the accompanying financial statements present, GAAP require presenting entity-wide statements and also presenting the Township’s larger (i.e., major) funds separately. While the Township does not follow GAAP, generally accepted auditing standards requires us to include the following paragraph if the statements do not substantially conform to GAAP presentation requirements. The Auditor of State permits, but does not require townships to reformat their statements. The Township has elected not to follow GAAP statement formatting requirements. The following paragraph does not imply the amounts reported are materially misstated under the accounting basis the Auditor of State permits. Our opinion on the fair presentation of the amounts reported pursuant to its non-GAAP basis is in the second following paragraph.

Springfield Township Muskingum County Independent Accountants’ Report Page 2

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In our opinion, because of the effects of the matter discussed in the preceding two paragraphs, the financial statements referred to above for the years ended December 31, 2008 and 2007 do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the Township as of December 31, 2008 and 2007, or its changes in financial position for the years then ended. Also, in our opinion, the financial statements referred to above present fairly, in all material respects, the combined fund cash balances and reserves for encumbrances of Springfield Township, Muskingum County, Ohio, as of December 31, 2008 and 2007, and its combined cash receipts and disbursements for the years then ended on the accounting basis Note 1 describes. The Township has not presented Management’s Discussion and Analysis, which accounting principles generally accepted in the United States of America has determined is necessary to supplement, although not required to be part of, the financial statements. In accordance with Government Auditing Standards, we have also issued our report dated July 23, 2009, on our consideration of the Township’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. While we did not opine on the internal control over financial reporting or on compliance, that report describes the scope of our testing of internal control over financial reporting and compliance, and the results of that testing. That report is an integral part of an audit performed in accordance with Government Auditing Standards. You should read it in conjunction with this report in assessing the results of our audit. Mary Taylor, CPA Auditor of State July 23, 2009

SPRINGFIELD TOWNSHIPMUSKINGUM COUNTY

COMBINED STATEMENT OF CASH RECEIPTS, CASH DISBURSEMENTS, ANDCHANGES IN FUND CASH BALANCESALL GOVERNMENTAL FUND TYPES

FOR THE YEAR ENDED DECEMBER 31, 2008

TotalsSpecial Capital (Memorandum

General Revenue Projects Only)

Cash Receipts: Property and Other Local Taxes $52,379 $262,852 $315,231 Intergovernmental 48,258 172,864 $18,051 239,173 Earnings on Investments 16,973 2,738 19,711 Miscellaneous 2,831 2,831

Total Cash Receipts 120,441 438,454 18,051 576,946

Cash Disbursements: Current: General Government 135,509 6,548 142,057 Public Safety 49,000 49,000 Public Works 318,367 318,367 Conservation - Recreation 3,216 3,216 Capital Outlay 15,975 67,328 83,303

Total Cash Disbursements 138,725 389,890 67,328 595,943

Total Cash Receipts Over/(Under) Cash Disbursements (18,284) 48,564 (49,277) (18,997)

Other Financing Receipts / (Disbursements): Sale of Notes 69,756 69,756

Total Other Financing Receipts / (Disbursements) 0 0 69,756 69,756

Excess of Cash Receipts and Other FinancingReceipts Over / (Under) Cash Disbursementsand Other Financing Disbursements (18,284) 48,564 20,479 50,759

Fund Cash Balances, January 1 344,810 708,322 1,053,132

Fund Cash Balances, December 31 $326,526 $756,886 $20,479 $1,103,891

Reserve for Encumbrances, December 31 $795 $0 $20,479 $21,274

The notes to the financial statements are an integral part of this statement.

Governmental Fund Types

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SPRINGFIELD TOWNSHIPMUSKINGUM COUNTY

COMBINED STATEMENT OF CASH RECEIPTS, CASH DISBURSEMENTS, ANDCHANGES IN FUND CASH BALANCESALL GOVERNMENTAL FUND TYPES

FOR THE YEAR ENDED DECEMBER 31, 2007

TotalsSpecial (Memorandum

General Revenue Only)

Cash Receipts: Property and Other Local Taxes $53,349 $271,901 $325,250 Intergovernmental 79,148 155,419 234,567 Earnings on Investments 44,790 8,070 52,860 Miscellaneous 2,377 2,377

Total Cash Receipts 179,664 435,390 615,054

Cash Disbursements: Current: General Government 99,888 23,414 123,302 Public Safety 35,000 35,000 Public Works 397,714 397,714 Conservation - Recreation 5,433 5,433 Capital Outlay 26,862 91,530 118,392

Total Cash Disbursements 132,183 547,658 679,841

Total Cash Receipts Over/(Under) Cash Disbursements 47,481 (112,268) (64,787)

Fund Cash Balances, January 1 297,329 820,590 1,117,919

Fund Cash Balances, December 31 $344,810 $708,322 $1,053,132

Reserve for Encumbrances, December 31 $800 $998 $1,798

The notes to the financial statements are an integral part of this statement.

Governmental Fund Types

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NOTES TO THE FINANCIAL STATEMENTS

DECEMBER 31, 2008 AND 2007

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1. Summary of Significant Accounting Policies A. Description of the Entity

The constitution and laws of the State of Ohio establish the rights and privileges of Springfield Township, Muskingum County (the Township), as a body corporate and politic. A publicly-elected three-member Board of Trustees directs the Township. The Township provides road and bridge maintenance, cemetery maintenance, fire protection and emergency medical services. The Township contracts with the Village of South Zanesville to provide fire protection services and Community Ambulance Service to provide emergency medical services. The Township participates in Ohio Township Association Risk Management Authority (OTARMA), a public entity risk pool. OTARMA is a risk-sharing pool available to Ohio Townships for insurance coverage. Note 7 to the financial statements provides additional information for this entity.

The Township is involved with the Zanesville, South Zanesville and Springfield Township Joint Economic Development District (JEDD) which is defined as a joint venture. Additional information concerning this joint venture is presented in Note 8.

The Township’s management believes these financial statements present all activities for which the Township is financially accountable.

B. Accounting Basis

These financial statements follow the accounting basis the Auditor of State prescribes or permits. This basis is similar to the cash receipts and disbursements accounting basis. The Township recognizes receipts when received in cash rather than when earned, and recognizes disbursements when paid rather than when a liability is incurred. Budgetary presentations report budgetary expenditures when a commitment is made (i.e., when an encumbrance is approved). These statements include adequate disclosure of material matters, as the Auditor of State prescribes or permits.

C. Fund Accounting

The Township uses fund accounting to segregate cash and investments that are restricted as to use. The Township classifies its funds into the following types: 1. General Fund

The General Fund reports all financial resources except those required to be accounted for in another fund.



DECEMBER 31, 2008 AND 2007 (Continued)

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1. Summary of Significant Accounting Policies (Continued)

C. Fund Accounting (Continued)

2. Special Revenue Funds These funds account for proceeds from specific sources (other than from private-purpose trusts or for capital projects) that are restricted to expenditure for specific purposes. The Township had the following significant Special Revenue Funds:

Road and Bridge Fund – This fund receives property tax money for constructing, maintaining and repairing Township roads and bridges. Road District Fund – This fund receives property tax money for constructing, maintaining and repairing Township roads and bridges. Gasoline Tax Fund – This fund receives gasoline tax money for constructing, maintaining, and repairing Township roads.

3. Capital Project Funds

These funds account for receipts restricted to acquiring or constructing major capital projects (except those financed through enterprise or trust funds). The Township had the following significant Capital Project Funds:

Public Works Commission Project Fund – This fund was established to collect state monies to pay for a Township road resurfacing project. Special Assessment Fund – This fund was established to collect special assessments to pay for the High Point Drive Project.

D. Budgetary Process

The Ohio Revised Code requires that each fund be budgeted annually. 1. Appropriations

Budgetary expenditures (that is, disbursements and encumbrances) may not exceed appropriations at the object level of control, and appropriations may not exceed estimated resources. The Board of Trustees must annually approve appropriation measures and subsequent amendments. The County Budget Commission must also approve the annual appropriation measure. Unencumbered appropriations lapse at year end.

2. Estimated Resources

Estimated resources include estimates of cash to be received (budgeted receipts) plus unencumbered cash as of January 1. The County Budget Commission must also approve estimated resources.




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1. Summary of Significant Accounting Policies (Continued) D. Budgetary Process (Continued)

3. Encumbrances

The Ohio Revised Code requires the Township to reserve (encumber) appropriations when individual commitments are made. Encumbrances outstanding at year end are carried over, and need not be reappropriated.

A summary of 2008 and 2007 budgetary activity appears in Note 3.

E. Property, Plant, and Equipment

The Township records disbursements for acquisitions of property, plant, and equipment when paid. The accompanying financial statements do not report these items as assets.

2. Equity in Pooled Deposits

The Township maintains a cash pool all funds use. The Ohio Revised Code prescribes allowable deposits and investments. The carrying amount of deposits at December 31 was as follows:

2008 2007Demand deposits $1,103,891 $1,053,132

Deposits: Deposits are insured by the Federal Deposit Insurance Corporation, or collateralized by

the financial institution’s public entity deposit pool. 3. Budgetary Activity

Budgetary activity for the years ending December 31, 2008 and 2007 follows:

Budgeted ActualFund Type Receipts Receipts VarianceGeneral $124,910 $120,441 ($4,469)Special Revenue 412,602 438,454 25,852Capital Projects 88,052 87,807 (245)

Total $625,564 $646,702 $21,138

2008 Budgeted vs. Actual Receipts




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3. Budgetary Activity (Continued)

Appropriation BudgetaryFund Type Authority Expenditures VarianceGeneral $464,800 $139,520 $325,280Special Revenue 1,118,498 389,890 728,608Capital Projects 87,808 87,807 1

Total $1,671,106 $617,217 $1,053,889

2008 Budgeted vs. Actual Budgetary Basis Expenditures

Budgeted ActualFund Type Receipts Receipts VarianceGeneral $167,008 $179,664 $12,656Special Revenue 432,942 435,390 2,448

Total $599,950 $615,054 $15,104

2007 Budgeted vs. Actual Receipts

Appropriation BudgetaryFund Type Authority Expenditures VarianceGeneral $462,000 $132,983 $329,017Special Revenue 1,251,000 548,656 702,344

Total $1,713,000 $681,639 $1,031,361

2007 Budgeted vs. Actual Budgetary Basis Expenditures

4. Property Tax

Real property taxes become a lien on January 1 preceding the October 1 date for which the Trustees adopted tax rates. The State Board of Tax Equalization adjusts these rates for inflation. Property taxes are also reduced for applicable homestead and rollback deductions. The financial statements include homestead and rollback amounts the State pays as Intergovernmental Receipts. Payments are due to the County by December 31. If the property owner elects to pay semiannually, the first half is due December 31. The second half payment is due the following June 20. Public utilities are also taxed on personal and real property located within the Township. Tangible personal property tax is assessed by the property owners, who must file a list of such property to the County by each April 30. The County is responsible for assessing property, and for billing, collecting, and distributing all property taxes on behalf of the Township.




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5. Debt

Debt outstanding at December 31, 2008 was as follows:

Principal Interest Rate2008 General Obligation Bond Anticipation Note $69,756 4.50%

In 2008, the Township issued a general obligation bond anticipation note to improve High Point Drive. The debt will be retired from a general obligation bond in 2009. The bonds will be repaid from a special assessment of the residents of High Point Drive.

6. Retirement System

The Township’s employees belong to the Ohio Public Employees Retirement System (OPERS). OPERS is a cost-sharing, multiple-employer plan. The Ohio Revised Code prescribes this plan’s benefits, which include postretirement healthcare and survivor and disability benefits. The Ohio Revised Code also prescribes contribution rates. For 2008 and 2007, OPERS members contributed 10% and 9.5%, respectively, of their gross salaries and the Township contributed an amount equaling 14% and 13.85% respectively, of participants’ gross salaries. The Township has paid all contributions required through December 31, 2008.

7. Risk Management The Township is exposed to various risks of property and casualty losses, and injuries to employees.

The Township insures against injuries to employees through the Ohio Bureau of Worker’s Compensation.

The Township belongs to the Ohio Township Association Risk Management Authority (OTARMA), a risk-sharing pool available to Ohio townships. OTARMA provides property and casualty coverage for its members. OTARMA is a member of the American Public Entity Excess Pool (APEEP). Member governments pay annual contributions to fund OTARMA. OTARMA pays judgments, settlements and other expenses resulting from covered claims that exceed the members’ deductibles. Casualty Coverage For an occurrence prior to January 1, 2006, OTARMA retains casualty risks up to $250,000 per occurrence, including claim adjustment expenses. OTARMA pays a percentage of its contributions to APEEP. APEEP reinsures claims exceeding $250,000, up to $1,750,000 per claim and $10,000,000 in the aggregate per year. For an occurrence on or subsequent to January 1, 2006, the Pool retains casualty risk up to $350,000 per occurrence. Claims exceeding $350,000 are reinsured with APEEP in an amount not to exceed $2,650,000 for each claim and $10,000,000 in the aggregate per year. Governments can elect up to $10,000,000 in additional coverage with the General Reinsurance Corporation, through contracts with OTARMA.




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7. Risk Management (Continued) If losses exhaust PEP’s retained earnings, APEEP provides excess of funds available coverage up to $5,000,000 per year, subject to a per-claim limit of $2,000,000 (prior to January 1, 2006) or $3,000,000 (on or subsequent to January 1, 2006).

Property Coverage Through 2004, OTARMA retained property risks, including automobile physical damage, up to $100,000 on any specific loss in any one occurrence. The Travelers Indemnity Company reinsured losses exceeding $100,000 up to $500 million per occurrence.

Beginning in 2005, Travelers reinsures specific losses exceeding $250,000 up to $600 million per occurrence. This amount increased to $300,000 in 2007. For 2007, APEEP reinsures members for specific losses exceeding $100,000 up to $300,000 per occurrence, subject to an annual aggregate loss payment. Travelers provides aggregate stop-loss coverage based upon the combined members’ total insurable values. If the stop loss is reached by payment of losses between $100,000 and $250,000 in 2006, or $100,000 and $300,000 in 2007, Travelers will reinsure specific losses exceeding $100,000 up to their $600 million per occurrence limit. The aggregate stop-loss limit for 2007 was $2,014,548.

The aforementioned casualty and property reinsurance agreements do not discharge OTARMA’s primary liability for claims payments on covered losses. Claims exceeding coverage limits are the obligation of the respective government.

Property and casualty settlements did not exceed insurance coverage for the past three fiscal years. Financial Position OTARMA’s financial statements (audited by other accountants) conform with generally accepted accounting principles, and reported the following assets, liabilities and retained earnings at December 31, 2007 and 2006 (the latest information available):

2007 2006

Assets $43,210,703 $42,042,275

Liabilities (13,357,837) (12,120,661)

Net Assets $29,852,866 $29,921,614

At December 31, 2007 and 2006, respectively, liabilities above include approximately $12.5 million and $11.3 million of estimated incurred claims payable. The assets and retained earnings above also include approximately $11.6 million and $10.8 million of unpaid claims to be billed to approximately 950 member governments in the future, as of December 31, 2007 and 2006, respectively. These amounts will be included in future contributions from members when the related claims are due for payment. The Township’s share of these unpaid claims collectible in future years is approximately $6,000. This payable includes the subsequent year’s contribution due if the Township terminates participation, as described in the last paragraph below.




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7. Risk Management (Continued) Based on discussions with OTARMA, the expected rates OTARMA charges to compute member contributions, which are used to pay claims as they become due, are not expected to change significantly from those used to determine the historical contributions detailed below. By contract, the annual liability of each member is limited to the amount of financial contributions required to be made to OTARMA for each year of membership.

Contributions to OTARMA

2007 $5,872

2008 $7,089

After completing one year of membership, members may withdraw on each anniversary of the date they joined OTARMA provided they provide written notice to OTARMA 60 days in advance of the anniversary date. Upon withdrawal, members are eligible for a full or partial refund of their capital contributions, minus the subsequent year’s budgetary contribution. Withdrawing members have no other future obligation to the pool. Also upon withdrawal, payments for all casualty claims and claim expenses become the sole responsibility of the withdrawing member, regardless of whether a claim occurred or was reported prior to the withdrawal.

8. Joint Ventures The Zanesville, South Zanesville and Springfield Township Joint Economic Development District (JEDD) was created during 2000 pursuant to Ohio Rev. Code Section 715.77. The JEDD was created to facilitate economic development to create and preserve jobs and employment opportunities and to improve economic welfare of the people in the State, County, Village, Township and the JEDD. The JEDD is operated by a three member board.

The City of Zanesville and the Village of South Zanesville appoint one member jointly, the Township appoints one member, and these two JEDD board members appoint the third member of the JEDD. The JEDD’s board exercises total control over the budgeting, appropriation, contracting, and management. The JEDD’s board, pursuant to Ohio Rev. Code Section 715.74 has implemented a 1.7 percent income tax that will be used for the purposes of the JEDD. The continued existence of the JEDD is dependent upon the continued participation by the City, Village and Township; however, the City, Village and Township do not have an equity interest in the JEDD. The JEDD is not accumulating significant financial resources and is not experiencing fiscal distress that may cause an additional financial burden on the Township. The City of Zanesville serves as the fiscal agent of the JEDD. Complete financial information can be obtained from the Zanesville, South Zanesville, Springfield Joint Economic Development District, Zanesville, Ohio.

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INDEPENDENT ACCOUNTANTS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

REQUIRED BY GOVERNMENT AUDITING STANDARDS Springfield Township Muskingum County 2645 Fawn Lane Zanesville, Ohio 43701 To the Board of Trustees: We have audited the financial statements of Springfield Township, Muskingum County, Ohio, (the Township), as of and for the years ended December 31, 2008 and 2007, and have issued our report thereon dated July 23, 2009, wherein we noted the Township followed accounting practices the Auditor of State prescribes rather than accounting principles generally accepted in the United States of America. The Township processes its financial transactions with the Auditor of State’s Uniform Accounting Network (UAN). Government Auditing Standards considers this service to impair the independence of the Auditor of State to audit the Township because the Auditor of State designed, developed, implemented, and as requested, operates UAN. However, Government Auditing Standards permits the Auditor of State to audit and opine on this entity, because Ohio Revised Code § 117.101 requires the Auditor of State to provide UAN services, and Ohio Revised Code §§ 117.11(B) and 115.56 mandate the Auditor of State to audit Ohio governments. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in the Comptroller General of the United States’ Government Auditing Standards.

Internal Control over Financial Reporting

In planning and performing our audit, we considered the Township’s internal control over financial reporting as a basis for designing our audit procedures for expressing our opinion on the financial statements, but not to opine on the effectiveness of the Township’s internal control over financial reporting. Accordingly, we have not opined on the effectiveness of the Township’s internal control over financial reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Township’s ability to initiate, authorize, record, process, or report financial data reliably in accordance with its applicable accounting basis, such that there is more than a remote likelihood that the Township’s internal control will not prevent or detect a more-than-inconsequential financial statement misstatement. A material weakness is a significant deficiency, or combination of significant deficiencies resulting in more than a remote likelihood that the Township’s internal control will not prevent or detect a material financial statement misstatement.

Springfield Township Muskingum County Independent Accountants’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards Page 2

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Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all internal control deficiencies that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider material weaknesses, as defined above. We noted a certain matter that we reported to the Township’s management in a separate letter dated July 23, 2009.

Compliance and Other Matters

As part of reasonably assuring whether the Township’s financial statements are free of material misstatement, we tested its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could directly and materially affect the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and accordingly, we do not express an opinion. The results of our tests disclosed no instances of noncompliance or other matters we must report under Government Auditing Standards. We did note certain noncompliance or other matters that we reported to the Township’s management in a separate letter dated July 23, 2009. We intend this report solely for the information and use of the management and the Board of Trustees. We intend it for no one other than these specified parties. Mary Taylor, CPA Auditor of State July 23, 2009

88 E. Broad St. / Fourth Floor / Columbus, OH 43215‐3506 Telephone: (614) 466‐4514 (800) 282‐0370 Fax: (614) 466‐4490


SPRINGFIELD TOWNSHIP

MUSKINGUM COUNTY

CLERK’S CERTIFICATION This is a true and correct copy of the report which is required to be filed in the Office of the Auditor of State pursuant to Section 117.26, Revised Code, and which is filed in Columbus, Ohio.

CLERK OF THE BUREAU CERTIFIED AUGUST 18, 2009

springfield township muskingum 07-08 report · 743 e. state st. / athens mall suite b / athens, oh...

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